Page 104 - CityofKennedaleFY25AdoptedBudget

OVERVIEW: LEOSE FUND

The State Comptroller of Public Accounts collects and deposits proceeds from court costs into
the Law Enforcement Officer Standards and Education (LEOSE) account of the state treasury,
which is then distributed to local law enforcement agencies. Local agencies must use the funds
to provide continuing education or necessary training for law enforcement officers. Under the
Texas Occupations Code, twenty percent of the appropriated amount is distributed to all
participating agencies in equal shares, and eighty percent is distributed based on the number of
qualifying officers at each entity.
FUND 34 LEOSE FUND
Account Description FY23 Actual FY24 Budget FY24 Projected FY25 Budget
34-4094-00-00 LEOSE POLICE TRAINING 1,408 1,400 3,696 3,700
34-4401-00-00 INVESTMENT INCOME 30 21 83 90
TOTAL REVENUES $ 1,438 $ 1,421 $ 3,778 $ 3,790

Account Description FY23 Actual FY24 Budget FY24 Projected FY25 Budget
34-5515-01-00 TRAINING/SEMINARS-LEOSE 1,590 1,500 1,500 1,500
TOTAL EXPENDITURES $ 1,590 $ 1,500 $ 1,500 $ 1,500
NET CHANGE IN FUND BALANCE $ (152) $ (79) $ 2,278 $ 2,290

BEGINNING FUND BALANCE — OCT 1 $ 1,001 $ 849 $ 849 $ 3,128
ENDING FUND BALANCE — SEPT 30 $ 849 $ 770 $ 3,128 $ 5,418

CITYOFKENNEDALE.COM/BUDGET 104